Title 30-A: MUNICIPALITIES AND COUNTIES HEADING: PL 1987, C. 737, PT. A, §2 (NEW)
Part 2: MUNICIPALITIES HEADING: PL 1987, C. 737, PT. A, §2 (NEW)
Subpart 8: DEVELOPMENT HEADING: PL 1987, C. 737, PT. A, §2 (NEW)
Chapter 206: DEVELOPMENT DISTRICTS (HEADING: PL 2001, C. 669, §1 (NEW))
Subchapter 1: MUNICIPAL DEVELOPMENT DISTRICTS (HEADING: PL 2001, C. 669, §1 (NEW))
§5228. Assessments
1. Assessments. A municipality may estimate and make the following assessments:
A. A development assessment upon lots or property within the development district. The assessment must be made upon lots or property that have been benefited by improvements constructed or created under the development program and may not exceed a just and equitable proportionate share of the cost of the improvement. All revenues from assessments under this paragraph are paid into the appropriate development fund program account established under section 5227, subsection 3; [2001, c. 669, §1 (NEW).]
B. A maintenance assessment upon all lots or property within the development district. The assessment must be assessed equally and uniformly on all lots or property receiving benefits from the development program and the continued operation of the public facilities. The total maintenance assessments may not exceed the cost of maintenance and operation of the public facilities within the district. The cost of maintenance and operation must be in addition to the cost of maintenance and operation already being performed by the municipality within the district when the development district was adopted; and [2001, c. 669, §1 (NEW).]
C. An implementation assessment upon all lots or property within the development district. The assessment must be assessed equally and uniformly on all lots or property receiving benefits from the development program. The implementation assessments may be used to fund activities that, in the opinion of the municipal legislative body, are reasonably necessary to achieve the purposes of the development program. The activities funded by implementation assessments must be in addition to those already conducted within the district by the municipality when the development district was adopted. [2001, c. 669, §1 (NEW).]
[ 2001, c. 669, §1 (NEW) .]
2. Notice and hearing. Before estimating and making an assessment under subsection 1, the municipality must give notice and hold a hearing. Notice of the hearing must be published at least 10 days before the hearing in a newspaper of general circulation within the municipality. The notice must include:
A. The date, time and place of hearing; [2001, c. 669, §1 (NEW).]
B. The boundaries of the development district by legal description; [2001, c. 669, §1 (NEW).]
C. A statement that all interested persons owning real estate or taxable property located within the district will be given an opportunity to be heard at the hearing and an opportunity to file objections to the amount of the assessment; [2001, c. 669, §1 (NEW).]
D. The maximum rate of assessments to be extended in any one year; and [2001, c. 669, §1 (NEW).]
E. A statement indicating that a proposed list of properties to be assessed and the estimated assessments against those properties is available at the city or town office or at the office of the assessor. [2001, c. 669, §1 (NEW).]
The notice may include a maximum number of years the assessments will be levied.
[ 2001, c. 669, §1 (NEW) .]
3. Apportionment formula. A municipality may adopt ordinances apportioning the value of improvements within a development district according to a formula that reflects actual benefits that accrue to the various properties because of the development and maintenance.
[ 2001, c. 669, §1 (NEW) .]
4. Increase of assessments and extension of time limits. A municipality may increase assessments or extend the specified period after notice and hearing as required under subsection 2.
[ 2001, c. 669, §1 (NEW) .]
5. Collection. Assessments made under this section must be collected in the same manner as municipal taxes. The constable or municipal tax collector has all the authority and powers by law to collect the assessments. If any property owner fails to pay any assessment or part of an assessment on or before the dates required, the municipality has all the authority and powers to collect the delinquent assessments vested in the municipality by law to collect delinquent municipal taxes.
Title 30-A: MUNICIPALITIES AND COUNTIES HEADING: PL 1987, C. 737, PT. A, §2 (NEW)
Part 2: MUNICIPALITIES HEADING: PL 1987, C. 737, PT. A, §2 (NEW)
Subpart 8: DEVELOPMENT HEADING: PL 1987, C. 737, PT. A, §2 (NEW)
Chapter 206: DEVELOPMENT DISTRICTS (HEADING: PL 2001, C. 669, §1 (NEW))
Subchapter 1: MUNICIPAL DEVELOPMENT DISTRICTS (HEADING: PL 2001, C. 669, §1 (NEW))
§5228. Assessments
1. Assessments. A municipality may estimate and make the following assessments:
A. A development assessment upon lots or property within the development district. The assessment must be made upon lots or property that have been benefited by improvements constructed or created under the development program and may not exceed a just and equitable proportionate share of the cost of the improvement. All revenues from assessments under this paragraph are paid into the appropriate development fund program account established under section 5227, subsection 3; [2001, c. 669, §1 (NEW).]
B. A maintenance assessment upon all lots or property within the development district. The assessment must be assessed equally and uniformly on all lots or property receiving benefits from the development program and the continued operation of the public facilities. The total maintenance assessments may not exceed the cost of maintenance and operation of the public facilities within the district. The cost of maintenance and operation must be in addition to the cost of maintenance and operation already being performed by the municipality within the district when the development district was adopted; and [2001, c. 669, §1 (NEW).]
C. An implementation assessment upon all lots or property within the development district. The assessment must be assessed equally and uniformly on all lots or property receiving benefits from the development program. The implementation assessments may be used to fund activities that, in the opinion of the municipal legislative body, are reasonably necessary to achieve the purposes of the development program. The activities funded by implementation assessments must be in addition to those already conducted within the district by the municipality when the development district was adopted. [2001, c. 669, §1 (NEW).]
[ 2001, c. 669, §1 (NEW) .]
2. Notice and hearing. Before estimating and making an assessment under subsection 1, the municipality must give notice and hold a hearing. Notice of the hearing must be published at least 10 days before the hearing in a newspaper of general circulation within the municipality. The notice must include:
A. The date, time and place of hearing; [2001, c. 669, §1 (NEW).]
B. The boundaries of the development district by legal description; [2001, c. 669, §1 (NEW).]
C. A statement that all interested persons owning real estate or taxable property located within the district will be given an opportunity to be heard at the hearing and an opportunity to file objections to the amount of the assessment; [2001, c. 669, §1 (NEW).]
D. The maximum rate of assessments to be extended in any one year; and [2001, c. 669, §1 (NEW).]
E. A statement indicating that a proposed list of properties to be assessed and the estimated assessments against those properties is available at the city or town office or at the office of the assessor. [2001, c. 669, §1 (NEW).]
The notice may include a maximum number of years the assessments will be levied.
[ 2001, c. 669, §1 (NEW) .]
3. Apportionment formula. A municipality may adopt ordinances apportioning the value of improvements within a development district according to a formula that reflects actual benefits that accrue to the various properties because of the development and maintenance.
[ 2001, c. 669, §1 (NEW) .]
4. Increase of assessments and extension of time limits. A municipality may increase assessments or extend the specified period after notice and hearing as required under subsection 2.
[ 2001, c. 669, §1 (NEW) .]
5. Collection. Assessments made under this section must be collected in the same manner as municipal taxes. The constable or municipal tax collector has all the authority and powers by law to collect the assessments. If any property owner fails to pay any assessment or part of an assessment on or before the dates required, the municipality has all the authority and powers to collect the delinquent assessments vested in the municipality by law to collect delinquent municipal taxes.
Title 30-A: MUNICIPALITIES AND COUNTIES HEADING: PL 1987, C. 737, PT. A, §2 (NEW)
Part 2: MUNICIPALITIES HEADING: PL 1987, C. 737, PT. A, §2 (NEW)
Subpart 8: DEVELOPMENT HEADING: PL 1987, C. 737, PT. A, §2 (NEW)
Chapter 206: DEVELOPMENT DISTRICTS (HEADING: PL 2001, C. 669, §1 (NEW))
Subchapter 1: MUNICIPAL DEVELOPMENT DISTRICTS (HEADING: PL 2001, C. 669, §1 (NEW))
§5228. Assessments
1. Assessments. A municipality may estimate and make the following assessments:
A. A development assessment upon lots or property within the development district. The assessment must be made upon lots or property that have been benefited by improvements constructed or created under the development program and may not exceed a just and equitable proportionate share of the cost of the improvement. All revenues from assessments under this paragraph are paid into the appropriate development fund program account established under section 5227, subsection 3; [2001, c. 669, §1 (NEW).]
B. A maintenance assessment upon all lots or property within the development district. The assessment must be assessed equally and uniformly on all lots or property receiving benefits from the development program and the continued operation of the public facilities. The total maintenance assessments may not exceed the cost of maintenance and operation of the public facilities within the district. The cost of maintenance and operation must be in addition to the cost of maintenance and operation already being performed by the municipality within the district when the development district was adopted; and [2001, c. 669, §1 (NEW).]
C. An implementation assessment upon all lots or property within the development district. The assessment must be assessed equally and uniformly on all lots or property receiving benefits from the development program. The implementation assessments may be used to fund activities that, in the opinion of the municipal legislative body, are reasonably necessary to achieve the purposes of the development program. The activities funded by implementation assessments must be in addition to those already conducted within the district by the municipality when the development district was adopted. [2001, c. 669, §1 (NEW).]
[ 2001, c. 669, §1 (NEW) .]
2. Notice and hearing. Before estimating and making an assessment under subsection 1, the municipality must give notice and hold a hearing. Notice of the hearing must be published at least 10 days before the hearing in a newspaper of general circulation within the municipality. The notice must include:
A. The date, time and place of hearing; [2001, c. 669, §1 (NEW).]
B. The boundaries of the development district by legal description; [2001, c. 669, §1 (NEW).]
C. A statement that all interested persons owning real estate or taxable property located within the district will be given an opportunity to be heard at the hearing and an opportunity to file objections to the amount of the assessment; [2001, c. 669, §1 (NEW).]
D. The maximum rate of assessments to be extended in any one year; and [2001, c. 669, §1 (NEW).]
E. A statement indicating that a proposed list of properties to be assessed and the estimated assessments against those properties is available at the city or town office or at the office of the assessor. [2001, c. 669, §1 (NEW).]
The notice may include a maximum number of years the assessments will be levied.
[ 2001, c. 669, §1 (NEW) .]
3. Apportionment formula. A municipality may adopt ordinances apportioning the value of improvements within a development district according to a formula that reflects actual benefits that accrue to the various properties because of the development and maintenance.
[ 2001, c. 669, §1 (NEW) .]
4. Increase of assessments and extension of time limits. A municipality may increase assessments or extend the specified period after notice and hearing as required under subsection 2.
[ 2001, c. 669, §1 (NEW) .]
5. Collection. Assessments made under this section must be collected in the same manner as municipal taxes. The constable or municipal tax collector has all the authority and powers by law to collect the assessments. If any property owner fails to pay any assessment or part of an assessment on or before the dates required, the municipality has all the authority and powers to collect the delinquent assessments vested in the municipality by law to collect delinquent municipal taxes.
